导入单位标准,改善作业基础标准成本

将作业成本管理理念融入标准成本系统,是全面提升成本管理质量的经济而又理想的选择。但作业基础标准成本的制定却是一个“鸡肋”般的问题。本文以理论和实务界对ABC的改进为前提,详细设计了改进作业基础标准成本的具体方式:以单位标准为核心,通过确定单位作业时间标准、单位时间价格标准,确定单位作业成本标准,进而确定单位产品的标准成本。此举不仅使作业基础标准成本系统运行更加切实可行,而且使其系统管理功效更为突出。

The Improvement of Activity-based Standard Cost System with Unit Standard

It is an economical and ideal choice to introduce the idea of activity-based management into the standard cost system for the full improvement of cost management. However, the establishment of activity-based standard cost remains hard to be solved. Based on the improvement of ABC in both theoretical and practical communities, this paper designs the approach in details to improve the activity-based standard cost: with a focus on unit standard, by estimating the time standard per activity unit and the price standard per time unit to set the cost standard per activity unit and then establish the standard cost per product unit, which makes the activity-based standard cost system more applicable in operation and more prominent in management performance.